I believe back in the 80's they were called "SIMA" and made power amps and pre amps and were (are?) out of Quebec, Canada. One of my friends back then bought one of their power amps. They went through some restructuring and renamed themselves to SIM audio and polished the look of their products and raised the prices. I'm sure they reworked the electronics too.
The Sim Audio Moon series is really oustanding gear sonically, build quality, & looks. The P-5 pre, W-5 amp, Eclipse CD player are also Stereophile A-rated components ( if that means anything to you ).
For my home-office system, I use a Moon I-5 integrated driving Amphion Argon2 speakers -> that little combo blows me away.
I use the P-3 preamp in a two channel / HT setup. It is a very good stereo pre and the HT pass through make it easy for my family to use when they want to watch a movie. The build quality is outstanding.
I have auditioned the P-5 and W-5 also. What are you specifically considering?
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